Учет и аудит |Accounting and Auditing
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Assets and liabilities of foreign operations, as well
after
as
at
before
from
in
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of
on
to
with
within
adjustments which are based on fair value and which arise as a result of acquisition of subsidiaries are translated
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as
at
before
from
in
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of
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to
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within
the presentation currency at the exchange rate as
after
as
at
before
from
in
into
of
on
to
with
within
the balance sheet date.
Активы и обязательства от иностранных операций, а так же основанные на справедливой стоимости корректировки, возникающие как результат приобретения дочерних предприятий, переводятся в валюту представления по курсу обмена, установленному на отчетную дату.
Current tax expense is the expected tax payable
after
as
at
before
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within
the taxable income for the year, using tax rates enacted or substantively enacted
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as
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before
from
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within
the balance sheet date, and any adjustment
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from
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within
tax payable
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from
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to
with
within
respect of previous years.
Налог на прибыль за отчетный год рассчитывается исходя из предполагаемого налогооблагаемого годового дохода с использованием налоговых ставок, действующих на дату составления финансовой отчетности, включая корректировки по налогу на прибыль за предыдущие годы.
In case any asset is withdrawn
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at
before
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in
into
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on
to
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within
any unit generating cash flow to which the goodwill has been charged, the relevant profits and losses from withdrawal include the goodwill balance sheet value connected
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as
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before
from
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to
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within
the withdrawn asset, that usually is depicted proportionally to the withdrawn asset share in the value
after
as
at
before
from
in
into
of
on
to
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within
the unit generating cash flow.
При выбытии актива из единицы, генерирующей денежный поток, на которую был отнесен гудвил, соответствующие прибыли и убытки от выбытия включают балансовую стоимость гудвила, связанного с выбывшим активом, которая обычно определяется пропорционально доле выбывшего актива в стоимости единицы, генерирующей денежный поток.
The entity’s manager ensures the preparation of the financial statements
after
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before
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within
three months from the date of the balance sheet, as well as its presentation
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as
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before
from
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into
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to
with
within
the relevant authorities.
Генеральный директор предприятия обеспечивает подготовку финансовой отчетности в течение трех месяцев с даты составления балансовой ведомости, а также ее подачу компетентным инстанциям.
Information on dividends is disclosed
after
as
at
before
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within
the combined and consolidated financial statements if they were recommended
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the balance sheet date, or recommended or declared
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the balance sheet date but before the combined and consolidated financial statements are authorised for issue.
Информация о дивидендах раскрывается в отчетности, если они были рекомендованы до отчетной даты, а также рекомендованы или объявлены после отчетной даты, но до даты, когда комбинированная и консолидированная финансовая отчетность утверждена к выпуску.
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